FDD CONSULT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FDD CONSULT
Largest movements
- Receivables after one year +€35,000
new in 2025: €35,000
- Cash -€23,934
down €23,934 (-29.2%), from €81,883 to €57,949
mainly Contributions, distributions and other (-€57,989) and Receivables after one year (-€35,000)
- Tangible fixed assets -€3,055
down €3,055 (-58.8%), from €5,197 to €2,142
of which Furniture and vehicles: -€1,658
- Receivables within one year -€2,153
down €2,153 (-12.9%), from €16,644 to €14,491
of which Trade receivables: -€2,826
- Other debts +€39,845
up €39,845 (+168.7%), from €23,616 to €63,461
- Profit (loss) carried forward -€32,689
down €32,689 (-100.0%), from €32,689 to €0
- Tax, wage and social debts -€3,057
down €3,057 (-43.1%), from €7,090 to €4,033
of which Taxes: -€3,721
- Current portion of long-term debt +€2,424
new in 2025: €2,424
- Gross operating margin -€10,214
down €10,214 (-20.8%), from €49,197 to €38,983
- Taxes -€1,271
down €1,271 (-14.0%), from €9,098 to €7,828
- Depreciation -€1,244
down €1,244 (-28.9%), from €4,299 to €3,055
- Financial charges +€634
up €634 (+41.6%), from €1,523 to €2,157
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,962 | €110,399 | +€6,437 | +6.2% |
| Fixed assets | 21/28 | €5,197 | €2,142 | -€3,055 | -58.8% |
| Tangible fixed assets | 22/27 | €5,197 | €2,142 | -€3,055 | -58.8% |
| Furniture and vehicles | 24 | €2,556 | €898 | -€1,658 | -64.9% |
| Other tangible fixed assets | 26 | €2,640 | €1,244 | -€1,397 | -52.9% |
| Current assets | 29/58 | €98,766 | €108,257 | +€9,492 | +9.6% |
| Amounts receivable after more than one year | 29 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 291 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | €16,644 | €14,491 | -€2,153 | -12.9% |
| Trade receivables | 40 | €16,644 | €13,819 | -€2,826 | -17.0% |
| Other amounts receivable | 41 | - | €672 | +€672 | |
| Cash at bank and in hand | 54/58 | €81,883 | €57,949 | -€23,934 | -29.2% |
| Deferred charges and accrued income | 490/1 | €238 | €817 | +€579 | +243.3% |
| Total equity and liabilities | 10/49 | €103,962 | €110,399 | +€6,437 | +6.2% |
| Equity | 10/15 | €72,671 | €39,982 | -€32,689 | -45.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,382 | €21,382 | = | 0.0% |
| Distributable reserves | 133 | €21,382 | €21,382 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,689 | €0 | -€32,689 | -100.0% |
| Amounts payable | 17/49 | €31,291 | €70,417 | +€39,126 | +125.0% |
| Amounts payable within one year | 42/48 | €31,291 | €70,417 | +€39,126 | +125.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,424 | +€2,424 | |
| Trade debts | 44 | €585 | €498 | -€87 | -14.8% |
| Suppliers | 440/4 | €585 | €498 | -€87 | -14.8% |
| Taxes, remuneration and social security | 45 | €7,090 | €4,033 | -€3,057 | -43.1% |
| Taxes | 450/3 | €7,090 | €3,369 | -€3,721 | -52.5% |
| Remuneration and social security | 454/9 | - | €665 | +€665 | |
| Other amounts payable | 47/48 | €23,616 | €63,461 | +€39,845 | +168.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,299 | €3,055 | -€1,244 | -28.9% |
| Other operating charges | 640/8 | €728 | €644 | -€84 | -11.5% |
| Gross operating margin | 9900 | €49,197 | €38,983 | -€10,214 | -20.8% |
| Operating profit (loss) | 9901 | €44,169 | €35,284 | -€8,886 | -20.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,523 | €2,157 | +€634 | +41.6% |
| Recurring financial charges | 65 | €1,523 | €2,157 | +€634 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €42,647 | €33,127 | -€9,520 | -22.3% |
| Income taxes | 67/77 | €9,098 | €7,828 | -€1,271 | -14.0% |
| Profit (loss) for the period | 9904 | €33,548 | €25,299 | -€8,249 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,548 | €25,299 | -€8,249 | -24.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.